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Calcutta High Court Establishes Rigorous Scrutiny Standards for Share Capital Transactions Under Section 263 of the Income Tax Act Introduction In the landmark case of Rajmandir Estates Private...
Expansion of Consumer Forum Jurisdiction: Insights from Md. Akbar Kamal v. Tabraiz Alam Siddiqui & Ors. Introduction The case of Md. Akbar Kamal v. Tabraiz Alam Siddiqui & Ors. adjudicated by the...
Strict Interpretation of Prohibition in Customs Act: Gopal Saha v. Union of India Introduction The case of Gopal Saha v. The Union of India And Another adjudicated by the Calcutta High Court on April...
Calcutta High Court Establishes Strict Criteria for Extended Limitation in Service Tax Assessments Introduction In the landmark case of Simplex Infrastructures Ltd. v. Commissioner Of Service Tax,...
Central Government's Takeover of Tea Estates under Section 16E(1) of the Tea Act, 1953: A Comprehensive Analysis Introduction The case of Caledonian Railway Co V Walkers Trustees And Lord Halsbury In...
Impact of the Arbitration and Conciliation (Amendment) Act, 2015 on Interim Relief Powers: Analysis of Sri Tufan Chatterjee v. Sri Rangan Dhar Introduction The case of Sri Tufan Chatterjee v. Sri...
Mandatory Compliance with Section 12 of West Bengal Panchayat Act: Calcutta High Court's Landmark Decision in Jinnatun Khatun v. State of West Bengal Introduction The case of Jinnatun Khatun vs. The...
Entitlement to Higher Scale of Pay for Non-Relevant Qualifications: State Of West Bengal Ors v. Asis Das Gupta Introduction The case of State Of West Bengal Ors v. Asis Das Gupta adjudicated by the...
Assam Roofing Ltd. v. JSB Cement LLP: Landmark Decision on Trademark Infringement and Passing Off Introduction The case of Assam Roofing Ltd. & Anr. v. JSB Cement LLP & Anr. adjudicated by the...
Reclassification of Rental Income as Business Income Based on Corporate Objectives: Shyam Burlap Company Ltd. v. Commissioner Of Income Tax Introduction The case of Shyam Burlap Company Ltd. v....
Interpretation of 'Signed Copy' and Limitation Period in Arbitration Law: Insights from National Agricultural Cooperative Marketing Federation Of Indian Ltd. v. M/S. R. Piyarelall Import & Export...
Calcutta High Court Upholds SARFAESI Act's Section 14 Non-Adjudicatory Framework – Comprehensive Commentary Introduction The landmark case of Sri Jawahar Singh v. The United Bank Of India & Ors.,...
Calcutta High Court Establishes Market Value Interpretation for Captive Power Generation under Section 80-IA Introduction The case of Commissioner Of Income-Tax, Kolkata-III v. M/S. ITC Ltd....
Strict Interpretation of Section 7(2) of the West Bengal Premises Tenancy Act, 1997: Implications on Tenant Applications for Time Extensions Introduction The case of Smt. Bina Devi Binani v. Ramesh...
Commission Classification under Section 194H: Insights from Hutchison Telecom East Ltd. v. Commissioner of Income Tax Introduction The case of Hutchison Telecom East Ltd. v. Commissioner of Income...
Clarifying Burden of Proof and Redemption Options under the Customs Act: Rajaram Bohra v. Union of India Introduction The case of Rajaram Bohra v. Union Of India & Ors. adjudicated by the Calcutta...
C.I.T. v. Britannia Industries Ltd.: Clarifying the Classification of Expenditure under Section 37 and Section 43A Introduction The case of C.I.T., Kolkata-Iii, Kolkata v. M/S Britannia Industries...
Calcutta High Court Establishes Extended Indexation Period for Inherited Property under Income Tax Act Introduction The case of Commissioner Of Income Tax, Kolkata-X, Kolkata v. Smt. Mina Deogun is a...
Calcutta High Court Clarifies Compensation Assessment under Section 163-A of the Motor Vehicles Act Introduction The case of United India Insurance Co. Ltd. v. Shri Buro Mahara And Others adjudicated...
Calcutta High Court Upholds Broad Interpretation of Section 8 of the West Bengal Land Reforms Act, Allowing Preemption on Complete Share Transfers Introduction The case of Sk. Sajhan Ali & Ors. v....